Texte 2002003074
Article 1er.L'article 94 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés, modifié en dernier lieu par l'arrêté ministériel du 30 août 2000, est remplacé par la disposition suivante :
" Art. 94. Pour la perception du droit d'accise et du droit d'accise spéciale éventuel sur les tabacs manufacturés saisis à charge d'inconnus ainsi que sur les tabacs détenus ou transportés irrégulièrement qui font l'objet d'une infraction, le prix de vente au détail est fixé comme suit, quelle que soit la provenance des produits :
Cigares, par piece 1,19 EUR
Cigarillos, par piece 0,29 EUR
Cigarettes, par piece 0,21 EUR
Tabac a fumer fine coupe destine a rouler les cigarettes,
Ainsi que les autres tabacs a fumer, par kilogramme 91,50 EUR "Art. 2.Le tableau des signes fiscaux pour tabacs manufacturés exprimé en BEF, annexé à l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés et modifié en dernier lieu par l'arrêté ministériel du 29 novembre 2001 est abrogé.
Art. 3.Le tableau des signes fiscaux pour tabacs manufacturés exprimé en euro, inséré dans l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés par l'arrêté ministériel du 3 octobre 2001 et modifié en dernier lieu par l'arrêté ministériel du 29 novembre 2001 doit être remplacé par le nouveau tableau en annexe.
Art. 4.Cet arrêté entre en vigueur le 1er février 2002.
Bruxelles, le 8 février 2002.
D. REYNDERS
Annexe.
Art. N1.Annexe 1. Tableau des signes fiscaux, exprimés en euro.
A. CIGARES.
Prix de vente au Prix de vente au Droit TVA TOTAL des
detail detail d'accise colonnes 3 et 4
(BEF) (EUR) (EUR) (EUR) (EUR)
1 2 3 4 5
Par emballage de
1 cigare
0,30 0,0150 0,0521 0,0671
13,0 0,32 0,0160 0,0555 0,0715
14,0 0,35 0,0175 0,0607 0,0782
14,5 0,36 0,0180 0,0625 0,0805
16,0 0,40 0,0200 0,0694 0,0894
16,5 0,41 0,0205 0,0712 0,0917
17,0 0,42 0,0210 0,0729 0,0939
17,5 0,43 0,0215 0,0746 0,0961
18,0 0,45 0,0225 0,0781 0,1006
0,46 0,0230 0,0798 0,1028
20,0 0,50 0,0250 0,0868 0,1118
21,0 0,52 0,0260 0,0902 0,1162
22,0 0,55 0,0275 0,0955 0,1230
23,0 0,57 0,0285 0,0989 0,1274
24,0 0,59 0,0295 0,1024 0,1319
25,0 0,62 0,0310 0,1076 0,1386
26,0 0,64 0,0320 0,1111 0,1431
0,65 0,0325 0,1128 0,1453
27,0 0,67 0,0335 0,1163 0,1498
0,68 0,0340 0,1180 0,1520
28,0 0,69 0,0345 0,1198 0,1543
0,70 0,0350 0,1215 0,1565
0,71 0,0355 0,1232 0,1587
30,0 0,74 0,0370 0,1284 0,1654
0,75 0,0375 0,1302 0,1677
0,78 0,0390 0,1354 0,1744
32,0 0,79 0,0395 0,1371 0,1766
0,80 0,0400 0,1388 0,1788
33,0 0,82 0,0410 0,1423 0,1833
0,85 0,0425 0,1475 0,1900
0,90 0,0450 0,1562 0,2012
37,0 0,92 0,0460 0,1597 0,2057
38,0 0,94 0,0470 0,1631 0,2101
1,00 0,0500 0,1736 0,2236
1,05 0,0525 0,1822 0,2347
1,06 0,0530 0,1840 0,2370
43,0 1,07 0,0535 0,1857 0,2392
1,10 0,0550 0,1909 0,2459
1,11 0,0555 0,1926 0,2481
45,0 1,12 0,0560 0,1944 0,2504
1,20 0,0600 0,2083 0,2683
50,0 1,24 0,0620 0,2152 0,2772
1,25 0,0625 0,2169 0,2794
1,28 0,0640 0,2221 0,2861
52,0 1,29 0,0645 0,2239 0,2884
1,30 0,0650 0,2256 0,2906
53,0 1,31 0,0655 0,2274 0,2929
1,33 0,0665 0,2308 0,2973
1,35 0,0675 0,2343 0,3018
55,0 1,36 0,0680 0,2360 0,3040
1,40 0,0700 0,2430 0,3130
57,0 1,41 0,0705 0,2447 0,3152
1,48 0,0740 0,2569 0,3309
1,50 0,0750 0,2603 0,3353
61,0 1,51 0,0755 0,2621 0,3376
1,55 0,0775 0,2690 0,3465
1,60 0,0800 0,2777 0,3577
65,0 1,61 0,0805 0,2794 0,3599
1,65 0,0825 0,2864 0,3689
1,70 0,0850 0,2950 0,3800
69,0 1,71 0,0855 0,2968 0,3823
1,75 0,0875 0,3037 0,3912
1,90 0,0950 0,3298 0,4248
1,95 0,0975 0,3384 0,4359
2,00 0,1000 0,3471 0,4471
81,0 2,01 0,1005 0,3488 0,4493
2,10 0,1050 0,3645 0,4695
85,0 2,11 0,1055 0,3662 0,4717
2,15 0,1075 0,3731 0,4806
2,20 0,1100 0,3818 0,4918
2,25 0,1125 0,3905 0,5030
2,30 0,1150 0,3992 0,5142
93,0 2,31 0,1155 0,4009 0,5164
2,45 0,1225 0,4252 0,5477
100,0 2,48 0,1240 0,4304 0,5544
101,0 2,50 0,1250 0,4339 0,5589
105,0 2,60 0,1300 0,4512 0,5812
2,70 0,1350 0,4686 0,6036
115,0 2,85 0,1425 0,4946 0,6371
2,95 0,1475 0,5120 0,6595
121,0 3,00 0,1500 0,5207 0,6707
125,0 3,10 0,1550 0,5380 0,6930
129,0 3,20 0,1600 0,5554 0,7154
3,30 0,1650 0,5727 0,7377
3,50 0,1750 0,6074 0,7824
3,60 0,1800 0,6248 0,8048
3,70 0,1850 0,6421 0,8271
3,80 0,1900 0,6595 0,8495
155,0 3,84 0,1920 0,6664 0,8584
3,90 0,1950 0,6769 0,8719
3,95 0,1975 0,6855 0,8830
4,00 0,2000 0,6942 0,8942
165,0 4,09 0,2045 0,7098 0,9143
4,10 0,2050 0,7116 0,9166
4,20 0,2100 0,7289 0,9389
4,30 0,2150 0,7463 0,9613
175,0 4,34 0,2170 0,7532 0,9702
4,35 0,2175 0,7550 0,9725
4,40 0,2200 0,7636 0,9836
4,45 0,2225 0,7723 0,9948
4,50 0,2250 0,7810 1,0060
185,0 4,59 0,2295 0,7966 1,0261
4,60 0,2300 0,7983 1,0283
4,70 0,2350 0,8157 1,0507
4,75 0,2375 0,8244 1,0619
4,85 0,2425 0,8417 1,0842
196,0 4,86 0,2430 0,8435 1,0865
4,90 0,2450 0,8504 1,0954
4,95 0,2475 0,8591 1,1066
5,00 0,2500 0,8678 1,1178
5,10 0,2550 0,8851 1,1401
5,20 0,2600 0,9025 1,1625
5,40 0,2700 0,9372 1,2072
220,0 5,45 0,2725 0,9459 1,2184
5,50 0,2750 0,9545 1,2295
230,0 5,70 0,2850 0,9893 1,2743
234,0 5,80 0,2900 1,0066 1,2966
5,83 0,2915 1,0118 1,3033
5,90 0,2950 1,0240 1,3190
240,0 5,95 0,2975 1,0326 1,3301
6,00 0,3000 1,0413 1,3413
6,10 0,3050 1,0587 1,3637
250,0 6,20 0,3100 1,0760 1,3860
6,30 0,3150 1,0934 1,4084
6,40 0,3200 1,1107 1,4307
260,0 6,45 0,3225 1,1194 1,4419
6,50 0,3250 1,1281 1,4531
6,70 0,3350 1,1628 1,4978
6,80 0,3400 1,1802 1,5202
6,90 0,3450 1,1975 1,5425
6,95 0,3475 1,2062 1,5537
7,00 0,3500 1,2149 1,5649
7,10 0,3550 1,2322 1,5872
7,20 0,3600 1,2496 1,6096
291,0 7,21 0,3605 1,2513 1,6118
7,30 0,3650 1,2669 1,6319
7,40 0,3700 1,2843 1,6543
7,45 0,3725 1,2930 1,6655
7,50 0,3750 1,3017 1,6767
7,60 0,3800 1,3190 1,6990
7,70 0,3850 1,3364 1,7214
7,80 0,3900 1,3537 1,7437
7,90 0,3950 1,3711 1,7661
7,95 0,3975 1,3798 1,7773
321,0 7,96 0,3980 1,3815 1,7795
8,00 0,4000 1,3884 1,7884
8,10 0,4050 1,4058 1,8108
8,20 0,4100 1,4231 1,8331
8,30 0,4150 1,4405 1,8555
8,40 0,4200 1,4579 1,8779
8,45 0,4225 1,4665 1,8890
8,50 0,4250 1,4752 1,9002
8,60 0,4300 1,4926 1,9226
351,0 8,70 0,4350 1,5099 1,9449
8,80 0,4400 1,5273 1,9673
8,90 0,4450 1,5446 1,9896
361,0 8,95 0,4475 1,5533 2,0008
9,15 0,4575 1,5880 2,0455
9,20 0,4600 1,5967 2,0567
9,30 0,4650 1,6140 2,0790
9,40 0,4700 1,6314 2,1014
381,0 9,44 0,4720 1,6383 2,1103
9,45 0,4725 1,6401 2,1126
9,50 0,4750 1,6488 2,1238
9,65 0,4825 1,6748 2,1573
391,0 9,69 0,4845 1,6817 2,1662
9,70 0,4850 1,6835 2,1685
9,90 0,4950 1,7182 2,2132
9,95 0,4975 1,7269 2,2244
10,00 0,5000 1,7355 2,2355
10,10 0,5050 1,7529 2,2579
10,15 0,5075 1,7616 2,2691
10,20 0,5100 1,7702 2,2802
10,40 0,5200 1,8050 2,3250
10,50 0,5250 1,8223 2,3473
10,70 0,5350 1,8570 2,3920
10,90 0,5450 1,8917 2,4367
440,0 10,91 0,5455 1,8935 2,4390
10,95 0,5475 1,9004 2,4479
11,00 0,5500 1,9091 2,4591
11,15 0,5575 1,9351 2,4926
11,20 0,5600 1,9438 2,5038
11,30 0,5650 1,9612 2,5262
460,0 11,40 0,5700 1,9785 2,5485
11,50 0,5750 1,9959 2,5709
11,60 0,5800 2,0132 2,5932
470,0 11,65 0,5825 2,0219 2,6044
11,70 0,5850 2,0306 2,6156
11,80 0,5900 2,0479 2,6379
480,0 11,90 0,5950 2,0653 2,6603
12,10 0,6050 2,1000 2,7050
12,30 0,6150 2,1347 2,7497
12,50 0,6250 2,1694 2,7944
12,65 0,6325 2,1155 2,8280
12,90 0,6450 2,2388 2,8838
illimite 0,6550 2,2746 2,9286
Par emballage de
2 cigares
0,31 0,0155 0,0538 0,0693
0,90 0,0450 0,1562 0,2012
1,42 0,0710 0,2464 0,3174
2,43 0,1215 0,4217 0,5432
121,0 3,00 0,1500 0,5207 0,6707
4,60 0,2300 0,7983 1,0283
5,43 0,2715 0,9424 1,2139
7,39 0,3695 1,2826 1,6521
7,50 0,3750 1,3017 1,6767
303,0 7,51 0,3755 1,3034 1,6789
Par emballage de
3 cigares
4,50 0,2250 0,7810 1,0060
182,0 4,51 0,2255 0,7827 1,0082
6,30 0,3150 1,0934 1,4084
6,32 0,3160 1,0969 1,4129
6,90 0,3450 1,1975 1,5425
7,95 0,3975 1,3798 1,7773
8,85 0,4425 1,5360 1,9785
12,60 0,6300 2,1868 2,8168
14,70 0,7350 2,5512 3,2862
15,30 0,7650 2,6554 3,4204
15,60 0,7800 2,7074 3,4874
16,20 0,8100 2,8116 3,6216
18,50 0,9250 3,2107 4,1357
20,70 1,0350 3,5926 4,6276
21,60 1,0800 3,7488 4,8288
21,90 1,0950 3,8008 4,8958
22,95 1,1475 3,9831 5,1306
23,45 1,1725 4,0698 5,2423
24,45 1,2225 4,2434 5,4659
27,45 1,3725 4,7640 6,1365
29,70 1,4850 5,1545 6,6395
1 410,0 34,95 1,7475 6,0657 7,8132
36,30 1,8150 6,3000 8,1150
illimite 1,9650 6,8207 8,7857
Par emballage de
4 cigares
9,80 0,4900 1,7008 2,1908
10,40 0,5200 1,8050 2,3250
10,80 0,5400 1,8744 2,4144
11,40 0,5700 1,9785 2,5485
11,80 0,5900 2,0479 2,6379
21,80 1,0900 3,7835 4,8735
26,80 1,3400 4,6512 5,9912
27,60 1,3800 4,7901 6,1701
29,60 1,4800 5,1372 6,6172
31,60 1,5800 5,4843 7,0643
33,60 1,6800 5,8314 7,5114
34,80 1,7400 6,0397 7,7797
35,60 1,7800 6,1785 7,9585
36,60 1,8300 6,3521 8,1821
40,60 2,0300 7,0463 9,0763
44,60 2,2300 7,7405 9,9705
46,60 2,3300 8,0876 10,4176
48,40 2,4200 8,4000 10,8200
Illimite 2,6200 9,0942 11,7142
Par emballage de
5 cigares
0,80 0,0400 0,1388 0,1788
1,19 0,0595 0,2065 0,2660
1,20 0,0600 0,2083 0,2683
49,0 1,21 0,0605 0,2100 0,2705
60,0 1,49 0,0745 0,2586 0,3331
1,50 0,0750 0,2603 0,3353
1,85 0,0925 0,3211 0,4136
75,0 1,86 0,0930 0,3228 0,4158
1,90 0,0950 0,3298 0,4248
1,94 0,0970 0,3367 0,4337
1,95 0,0975 0,3384 0,4359
80,0 1,98 0,0990 0,3436 0,4426
2,10 0,1050 0,3645 0,4695
2,17 0,1085 0,3766 0,4851
2,20 0,1100 0,3818 0,4918
2,25 0,1125 0,3905 0,5030
91,0 2,26 0,1130 0,3922 0,5052
100,0 2,48 0,1240 0,4304 0,5544
2,50 0,1250 0,4339 0,5589
2,58 0,1290 0,4478 0,5768
2,72 0,1360 0,4721 0,6081
2,73 0,1365 0,4738 0,6103
2,75 0,1375 0,4773 0,6148
2,80 0,1400 0,4860 0,6260
2,90 0,1450 0,5033 0,6483
2,95 0,1475 0,5120 0,6595
3,10 0,1550 0,5380 0,6930
3,30 0,1650 0,5727 0,7377
139,0 3,45 0,1725 0,5988 0,7713
3,50 0,1750 0,6074 0,7824
145,0 3,59 0,1795 0,6231 0,8026
147,0 3,64 0,1820 0,6317 0,8137
3,65 0,1825 0,6335 0,8160
151,0 3,74 0,1870 0,6491 0,8361
3,75 0,1875 0,6508 0,8383
157,0 3,89 0,1945 0,6751 0,8696
3,90 0,1950 0,6769 0,8719
3,96 0,1980 0,6873 0,8853
4,00 0,2000 0,6942 0,8942
4,10 0,2050 0,7116 0,9166
169,0 4,19 0,2095 0,7272 0,9367
4,20 0,2100 0,7289 0,9389
4,25 0,2125 0,7376 0,9501
4,30 0,2150 0,7463 0,9613
4,40 0,2200 0,7636 0,9836
4,45 0,2225 0,7723 0,9948
180,0 4,46 0,2230 0,7740 0,9970
4,50 0,2250 0,7810 1,0060
4,58 0,2290 0,7949 1,0239
185,0 4,59 0,2295 0,7966 1,0261
4,60 0,2300 0,7983 1,0283
186,0 4,61 0,2305 0,8001 1,0306
4,70 0,2350 0,8157 1,0507
190,0 4,71 0,2355 0,8174 1,0529
4,85 0,2425 0,8417 1,0842
4,93 0,2465 0,8556 1,1021
5,00 0,2500 0,8678 1,1178
5,10 0,2550 0,8851 1,1401
5,25 0,2625 0,9112 1,1737
214,0 5,30 0,2650 0,9198 1,1848
5,43 0,2715 0,9424 1,2139
5,50 0,2750 0,9545 1,2295
224,0 5,55 0,2775 0,9632 1,2407
5,60 0,2800 0,9719 1,2519
250,0 6,20 0,3100 1,0760 1,3860
254,0 6,30 0,3150 1,0934 1,4084
6,40 0,3200 1,1107 1,4307
274,0 6,79 0,3395 1,1784 1,5179
6,80 0,3400 1,1802 1,5202
6,82 0,3410 1,1836 1,5246
6,90 0,3450 1,1975 1,5425
300,0 7,44 0,3720 1,2912 1,6632
7,50 0,3750 1,3017 1,6767
303,0 7,51 0,3755 1,3034 1,6789
7,70 0,3850 1,3364 1,7214
311,0 7,71 0,3855 1,3381 1,7236
335,0 8,30 0,4150 1,4405 1,8555
9,25 0,4625 1,6054 2,0679
375,0 9,30 0,4650 1,6140 2,0790
9,50 0,4750 1,6488 2,1238
9,75 0,4875 1,6921 2,1796
10,00 0,5000 1,7355 2,2355
11,00 0,5500 1,9091 2,4591
464,0 11,50 0,5750 1,9959 2,5709
13,00 0,6500 2,2562 2,9062
13,50 0,6750 2,3430 3,0180
14,75 0,7375 2,5599 3,2974
16,00 0,8000 2,7769 3,5769
16,50 0,8250 2,8636 3,6886
18,50 0,9250 3,2107 4,1357
19,00 0,9500 3,2975 4,2475
19,50 0,9750 3,3843 4,3593
19,75 0,9875 3,4277 4,4152
20,00 1,0000 3,4711 4,4711
807,0 20,01 1,0005 3,4728 4,4733
825,0 20,45 1,0225 3,5492 4,5717
20,50 1,0250 3,5579 4,5829
21,00 1,0500 3,6446 4,6946
21,50 1,0750 3,7314 4,8064
21,70 1,0850 3,7661 4,8511
22,50 1,1250 3,9050 5,0300
908,0 22,51 1,1255 3,9067 5,0322
926,0 22,95 1,1475 3,9831 5,1306
23,50 1,1750 4,0785 5,2535
24,30 1,2150 4,2174 5,4324
24,75 1,2375 4,2955 5,5330
25,00 1,2500 4,3388 5,5888
1 009,0 25,01 1,2505 4,3406 5,5911
26,00 1,3000 4,5124 5,8124
27,25 1,3625 4,7293 6,0918
28,50 1,4250 4,9463 6,3713
1 200,0 29,75 1,4875 5,1632 6,6507
30,50 1,5250 5,2934 6,8184
31,00 1,5500 5,3802 6,9302
32,00 1,6000 5,5537 7,1537
33,50 1,6750 5,8140 7,4890
34,50 1,7250 5,9876 7,7126
1 402,0 34,75 1,7375 6,0310 7,7685
36,00 1,8000 6,2479 8,0479
40,50 2,0250 7,0289 9,0539
1 654,0 41,00 2,0500 7,1157 9,1657
42,00 2,1000 7,2893 9,3893
42,50 2,1250 7,3760 9,5010
43,50 2,1750 7,5496 9,7246
44,50 2,2250 7,7231 9,9481
46,00 2,3000 7,9835 10,2835
47,00 2,3500 8,1570 10,5070
48,25 2,4125 8,3740 10,7865
49,50 2,4750 8,5909 11,0659
50,75 2,5375 8,8079 11,3454
55,00 2,7500 9,5455 12,2955
55,75 2,7875 9,6756 12,4631
57,00 2,8500 9,8926 12,7426
58,00 2,9000 10,0661 12,9661
59,50 2,9750 10,3264 13,3014
61,50 3,0750 10,6736 13,7486
Illimite 3,2750 11,3678 14,6428
Par emballage de
6 cigares
4,20 0,2100 0,7289 0,9389
Par emballage de
8 cigares
12,50 0,6250 2,1694 2,7944
Par emballage de
10 cigares
1,45 0,0725 0,2517 0,3242
1,46 0,0730 0,2534 0,3264
1,49 0,0745 0,2586 0,3331
1,50 0,0750 0,2603 0,3353
1,55 0,0775 0,2690 0,3465
1,56 0,0780 0,2707 0,3487
1,60 0,0800 0,2777 0,3577
1,65 0,0825 0,2864 0,3689
1,69 0,0845 0,2933 0,3778
1,70 0,0850 0,2950 0,3800
1,71 0,0855 0,2968 0,3823
1,75 0,0875 0,3037 0,3912
1,80 0,0900 0,3124 0,4024
1,81 0,0905 0,3141 0,4046
1,85 0,0925 0,3211 0,4136
1,88 0,0940 0,3263 0,4203
1,90 0,0950 0,3298 0,4248
1,91 0,0955 0,3315 0,4270
2,05 0,1025 0,3558 0,4583
2,10 0,1050 0,3645 0,4695
2,11 0,1055 0,3662 0,4717
2,20 0,1100 0,3818 0,4918
2,23 0,1115 0,3870 0,4985
2,30 0,1150 0,3992 0,5142
2,31 0,1155 0,4009 0,5164
2,50 0,1250 0,4339 0,5589
2,55 0,1275 0,4426 0,5701
2,65 0,1325 0,4599 0,5924
2,75 0,1375 0,4773 0,6148
2,80 0,1400 0,4860 0,6260
115,0 2,85 0,1425 0,4946 0,6371
2,90 0,1450 0,5033 0,6483
3,00 0,1500 0,5207 0,6707
125,0 3,10 0,1550 0,5380 0,6930
3,45 0,1725 0,5988 0,7713
3,60 0,1800 0,6248 0,8048
3,79 0,1895 0,6578 0,8473
3,80 0,1900 0,6595 0,8495
155,0 3,84 0,1920 0,6664 0,8584
3,85 0,1925 0,6682 0,8607
157,0 3,89 0,1945 0,6751 0,8696
3,90 0,1950 0,6769 0,8719
3,95 0,1975 0,6855 0,8830
160,0 3,97 0,1985 0,6890 0,8875
161,0 3,99 0,1995 0,6925 0,8920
4,00 0,2000 0,6942 0,8942
4,04 0,2020 0,7012 0,9032
4,05 0,2025 0,7029 0,9054
165,0 4,09 0,2045 0,7098 0,9143
4,10 0,2050 0,7116 0,9166
4,20 0,2100 0,7289 0,9389
170,0 4,21 0,2105 0,7307 0,9412
175,0 4,34 0,2170 0,7532 0,9702
4,35 0,2175 0,7550 0,9725
4,40 0,2200 0,7636 0,9836
4,45 0,2225 0,7723 0,9948
4,50 0,2250 0,7810 1,0060
182,0 4,51 0,2255 0,7827 1,0082
4,69 0,2345 0,8140 1,0485
4,70 0,2350 0,8157 1,0507
190,0 4,71 0,2355 0,8174 1,0529
4,80 0,2400 0,8331 1,0731
4,81 0,2405 0,8348 1,0753
4,85 0,2425 0,8417 1,0842
196,0 4,86 0,2430 0,8435 1,0865
4,90 0,2450 0,8504 1,0954
5,00 0,2500 0,8678 1,1178
5,10 0,2550 0,8851 1,1401
206,0 5,11 0,2555 0,8869 1,1424
5,25 0,2625 0,9112 1,1737
212,0 5,26 0,2630 0,9129 1,1759
220,0 5,45 0,2725 0,9459 1,2184
5,50 0,2750 0,9545 1,2295
230,0 5,70 0,2850 0,9893 1,2743
5,73 0,2865 0,9945 1,2810
5,80 0,2900 1,0066 1,2966
5,90 0,2950 1,0240 1,3190
240,0 5,95 0,2975 1,0326 1,3301
250,0 6,20 0,3100 1,0760 1,3860
258,0 6,40 0,3200 1,1107 1,4307
260,0 6,45 0,3225 1,1194 1,4419
6,60 0,3300 1,1455 1,4755
270,0 6,69 0,3345 1,1611 1,4956
6,80 0,3400 1,1802 1,5202
280,0 6,94 0,3470 1,2045 1,5515
282,0 6,99 0,3495 1,2131 1,5626
7,00 0,3500 1,2149 1,5649
7,10 0,3550 1,2322 1,5872
7,15 0,3575 1,2409 1,5984
7,20 0,3600 1,2496 1,6096
291,0 7,21 0,3605 1,2513 1,6118
7,40 0,3700 1,2843 1,6543
299,0 7,41 0,3705 1,2860 1,6565
300,0 7,44 0,3720 1,2912 1,6632
7,50 0,3750 1,3017 1,6767
7,55 0,3775 1,3103 1,6878
305,0 7,56 0,3780 1,3121 1,6901
7,80 0,3900 1,3537 1,7437
7,85 0,3925 1,3624 1,7549
317,0 7,86 0,3930 1,3641 1,7571
7,90 0,3950 1,3711 1,7661
319,0 7,91 0,3955 1,3728 1,7683
7,92 0,3960 1,3745 1,7705
8,20 0,4100 1,4231 1,8331
331,0 8,21 0,4105 1,4249 1,8354
8,50 0,4250 1,4752 1,9002
8,65 0,4325 1,5612 1,9337
351,0 8,70 0,4350 1,5099 1,9449
361,0 8,95 0,4475 1,5533 2,0008
363,0 9,00 0,4500 1,5620 2,0120
371,0 9,20 0,4600 1,5967 2,0567
379,0 9,40 0,4700 1,6314 2,1014
380,0 9,42 0,4710 1,6349 2,1059
381,0 9,44 0,4720 1,6383 2,1103
9,45 0,4725 1,6401 2,1126
395,0 9,79 0,4895 1,6991 2,1886
9,80 0,4900 1,7008 2,1908
9,90 0,4950 1,7182 2,2132
10,20 0,5100 1,7702 2,2802
412,0 10,21 0,5105 1,7720 2,2825
10,39 0,5195 1,8032 2,3227
10,40 0,5200 1,8050 2,3250
10,50 0,5250 1,8223 2,3473
10,60 0,5300 1,8397 2,3697
428,0 10,61 0,5305 1,8414 2,3719
10,75 0,5375 1,8657 2,4032
10,90 0,5450 1,8917 2,4367
11,00 0,5500 1,9091 2,4591
444,0 11,01 0,5505 1,9108 2,4613
11,10 0,5550 1,9264 2,4814
448,0 11,11 0,5555 1,9282 2,4837
11,15 0,5575 1,9351 2,4926
11,20 0,5600 1,9438 2,5038
460,0 11,40 0,5700 1,9785 2,5485
480,0 11,90 0,5950 2,0653 2,6603
484,0 12,00 0,6000 2,0826 2,6826
12,65 0,6325 2,1955 2,8280
13,40 0,6700 2,3256 2,9956
13,50 0,6750 2,3430 3,0180
13,70 0,6850 2,3777 3,0627
14,90 0,7450 2,5860 3,3310
16,10 0,8050 2,7942 3,5992
690,0 17,10 0,8550 2,9678 3,8228
698,0 17,30 0,8650 3,0025 3,8675
18,75 0,9375 3,2541 4,1916
19,50 0,9750 3,3843 4,3593
19,80 0,9900 3,4364 4,4264
800,0 19,83 0,9915 3,4416 4,4331
19,90 0,9950 3,4537 4,4487
20,00 1,0000 3,4711 4,4711
807,0 20,01 1,0005 3,4728 4,4733
22,00 1,1000 3,8182 4,9182
22,30 1,1150 3,8702 4,9852
928,0 23,00 1,1500 3,9917 5,1417
950,0 23,55 1,1775 4,0872 5,2647
24,00 1,2000 4,1653 5,3653
25,00 1,2500 4,3388 5,5888
27,00 1,3500 4,6860 6,0360
27,29 1,3645 4,7363 6,1008
27,30 1,3650 4,7380 6,1030
27,50 1,3750 4,7727 6,1477
1 110,0 27,52 1,3760 4,7762 6,1522
28,50 1,4250 4,9463 6,3713
28,75 1,4375 4,9897 6,4272
30,00 1,5000 5,2066 6,7066
35,00 1,7500 6,0744 7,8244
37,00 1,8500 6,4215 8,2715
43,00 2,1500 7,4628 9,6128
45,00 2,2500 7,8099 10,0599
46,00 2,3000 7,9835 10,2835
47,00 2,3500 8,1570 10,5070
51,00 2,5500 8,8512 11,4012
57,00 2,8500 9,8926 12,7426
57,50 2,8750 9,9793 12,8543
59,50 2,9750 10,3264 13,3014
63,00 3,1500 10,9339 14,0839
73,00 3,6500 12,6694 16,3194
77,00 3,8500 13,3636 17,2136
86,00 4,3000 14,9256 19,2256
93,00 4,6500 16,1405 20,7905
94,00 4,7000 16,3140 21,0140
101,00 5,0500 17,5289 22,5789
104,00 5,2000 18,0496 23,2496
112,00 5,6000 19,4380 25,0380
114,00 5,7000 19,7851 25,4851
118,00 5,9000 20,4793 26,3793
Illimite 6,5500 22,7355 29,2855
Par emballage de
20 cigares
2,70 0,1350 0,4686 0,6036
2,90 0,1450 0,5033 0,6483
2,95 0,1475 0,5120 0,6595
3,00 0,1500 0,5207 0,6707
3,10 0,1550 0,5380 0,6930
3,15 0,1575 0,5467 0,7042
3,17 0,1585 0,5502 0,7087
3,25 0,1625 0,5640 0,7265
3,30 0,1650 0,5727 0,7377
3,32 0,1660 0,5762 0,7422
3,35 0,1675 0,5814 0,7489
3,40 0,1700 0,5901 0,7601
3,50 0,1750 0,6074 0,7824
3,54 0,1770 0,6144 0,7914
3,59 0,1795 0,6231 0,8026
3,60 0,1800 0,6248 0,8048
3,62 0,1810 0,6283 0,8093
3,80 0,1900 0,6595 0,8495
3,85 0,1925 0,6682 0,8607
3,95 0,1975 0,6855 0,8830
4,10 0,2050 0,7116 0,9166
4,20 0,2100 0,7289 0,9389
4,40 0,2200 0,7636 0,9836
4,60 0,2300 0,7983 1,0283
4,70 0,2350 0,8157 1,0507
4,85 0,2425 0,8417 1,0842
4,86 0,2430 0,8435 1,0865
4,88 0,2440 0,8469 1,0909
4,90 0,2450 0,8504 1,0954
5,10 0,2550 0,8851 1,1401
5,11 0,2555 0,8869 1,1424
5,20 0,2600 0,9025 1,1625
5,21 0,2605 0,9042 1,1647
5,40 0,2700 0,9372 1,2072
5,45 0,2725 0,9459 1,2184
5,60 0,2800 0,9719 1,2519
230,0 5,70 0,2850 0,9893 1,2743
5,80 0,2900 1,0066 1,2966
5,83 0,2915 1,0118 1,3033
6,00 0,3000 1,0413 1,3413
6,15 0,3075 1,0674 1,3749
6,20 0,3100 1,0760 1,3860
6,30 0,3150 1,0934 1,4084
6,55 0,3275 1,1368 1,4643
6,60 0,3300 1,1455 1,4755
6,70 0,3350 1,1628 1,4978
6,80 0,3400 1,1802 1,5202
280,0 6,94 0,3470 1,2045 1,5515
6,95 0,3475 1,2062 1,5537
7,10 0,3550 1,2322 1,5872
7,39 0,3695 1,2826 1,6521
7,40 0,3700 1,2843 1,6543
300,0 7,44 0,3720 1,2912 1,6632
7,60 0,3800 1,3190 1,6990
7,61 0,3805 1,3207 1,7012
7,64 0,3820 1,3260 1,7080
8,00 0,4000 1,3884 1,7884
323,0 8,01 0,4005 1,3902 1,7907
8,10 0,4050 1,4058 1,8108
330,0 8,18 0,4090 1,4197 1,8287
8,20 0,4100 1,4231 1,8331
8,40 0,4200 1,4579 1,8779
8,42 0,4210 1,4613 1,8823
350,0 8,68 0,4340 1,5064 1,9404
8,80 0,4400 1,5273 1,9673
363,0 9,00 0,4500 1,5620 2,0120
9,10 0,4550 1,5793 2,0343
9,15 0,4575 1,5880 2,0455
9,40 0,4700 1,6314 2,1014
9,55 0,4775 1,6574 2,1349
9,70 0,4850 1,6835 2,1685
399,0 9,89 0,4945 1,7164 2,2109
9,90 0,4950 1,7182 2,2132
10,20 0,5100 1,7702 2,2802
10,39 0,5195 1,8032 2,3227
10,40 0,5200 1,8050 2,3250
10,80 0,5400 1,8744 2,4144
10,90 0,5450 1,8917 2,4367
11,00 0,5500 1,9091 2,4591
11,40 0,5700 1,9785 2,5485
11,65 0,5825 2,0219 2,6044
12,30 0,6150 2,1347 2,7497
13,00 0,6500 2,2562 2,9062
13,40 0,6700 2,3256 2,9956
13,90 0,6950 2,4124 3,1074
14,00 0,7000 2,4298 3,1298
14,33 0,7165 2,4870 3,2035
601,0 14,90 0,7450 2,5860 3,3310
15,00 0,7500 2,6033 3,3533
19,00 0,9500 3,2975 4,2475
21,75 1,0875 3,7748 4,8623
23,50 1,1750 4,0785 5,2535
24,00 1,2000 4,1653 5,3653
1 000,0 24,79 1,2395 4,3024 5,5419
25,53 1,2765 4,4308 5,7073
33,75 1,6875 5,8574 7,5449
37,00 1,8500 6,4215 8,2715
45,00 2,2500 7,8099 10,0599
49,00 2,4500 8,5041 10,9541
52,00 2,6000 9,0248 11,6248
54,00 2,7000 9,3719 12,0719
57,00 2,8500 9,8926 12,7426
59,00 2,9500 10,2397 13,1897
74,50 3,7250 12,9298 16,6548
3 006,0 74,52 3,7260 12,9332 16,6592
124,00 6,2000 21,5207 27,7207
134,00 6,7000 23,2562 29,9562
138,00 6,9000 23,9504 30,8504
233,00 11,6500 40,4380 52,0880
242,00 12,1000 42,0000 54,1000
Illimite 13,1000 45,4711 58,5711
Par emballage de
24 cigares
Illimite 15,7200 54,5653 70,2853
Par emballage de
25 cigares
4,50 0,2250 0,7810 1,0060
5,58 0,2790 0,9684 1,2474
5,90 0,2950 1,0240 1,3190
6,25 0,3125 1,0847 1,3972
6,89 0,3445 1,1958 1,5403
7,15 0,3575 1,2409 1,5984
7,75 0,3875 1,3450 1,7325
313,0 7,76 0,3880 1,3468 1,7348
8,05 0,4025 1,3971 1,7996
8,10 0,4050 1,4058 1,8108
8,25 0,4125 1,4318 1,8443
8,40 0,4200 1,4579 1,8779
340,0 8,43 0,4215 1,4631 1,8846
8,75 0,4375 1,5186 1,9561
8,95 0,4475 1,5533 2,0008
363,0 9,00 0,4500 1,5620 2,0120
9,50 0,4750 1,6488 2,1238
390,0 9,67 0,4835 1,6783 2,1618
9,70 0,4850 1,6835 2,1685
413,0 10,24 0,5120 1,7772 2,2892
10,25 0,5125 1,7789 2,2914
415,0 10,29 0,5145 1,7859 2,3004
10,35 0,5175 1,7963 2,3138
10,50 0,5250 1,8223 2,3473
424,0 10,51 0,5255 1,8240 2,3495
425,0 10,54 0,5270 1,8293 2,3563
435,0 10,78 0,5390 1,8709 2,4099
11,00 0,5500 1,9091 2,4591
444,0 11,01 0,5505 1,9108 2,4613
11,15 0,5575 1,9351 2,4926
454,0 11,25 0,5625 1,9525 2,5150
11,50 0,5750 1,9959 2,5709
11,65 0,5825 2,0219 2,6044
475,0 11,77 0,5885 2,0427 2,6312
11,80 0,5900 2,0479 2,6379
12,00 0,6000 2,0826 2,6826
490,0 12,15 0,6075 2,1087 2,7162
12,25 0,6125 2,1260 2,7385
12,35 0,6175 2,1434 2,7609
12,40 0,6200 2,1521 2,7721
12,50 0,6250 2,1694 2,7944
12,95 0,6475 2,2475 2,8950
13,00 0,6500 2,2562 2,9062
525,0 13,01 0,6505 2,2579 2,9084
13,39 0,6695 2,3239 2,9934
13,65 0,6825 2,3690 3,0515
13,75 0,6875 2,3864 3,0739
13,80 0,6900 2,3950 3,0850
14,00 0,7000 2,4298 3,1298
575,0 14,25 0,7125 2,4731 3,1856
14,50 0,7250 2,5165 3,2415
14,85 0,7425 2,5773 3,3198
605,0 15,00 0,7500 2,6033 3,3533
15,50 0,7750 2,6901 3,4651
15,94 0,7970 2,7664 3,5634
16,10 0,8050 2,7942 3,5992
16,25 0,8125 2,8202 3,6327
656,0 16,26 0,8130 2,8220 3,6350
16,35 0,8175 2,8376 3,6551
16,50 0,8250 2,8636 3,6886
16,60 0,8300 2,8810 3,7110
16,68 0,8340 2,8949 3,7289
16,70 0,8350 2,8983 3,7333
675,0 16,73 0,8365 2,9036 3,7401
17,00 0,8500 2,9504 3,8004
686,0 17,01 0,8505 2,9521 3,8026
696,0 17,25 0,8625 2,9938 3,8563
706,0 17,50 0,8750 3,0372 3,9122
726,0 18,00 0,9000 3,1240 4,0240
18,10 0,9050 3,1413 4,0463
736,0 18,24 0,9120 3,1656 4,0776
18,25 0,9125 3,1674 4,0799
18,30 0,9150 3,1760 4,0910
18,50 0,9250 3,2107 4,1357
18,75 0,9375 3,2541 4,1916
19,00 0,9500 3,2975 4,2475
767,0 19,01 0,9505 3,2993 4,2498
775,0 19,21 0,9605 3,3340 4,2945
19,30 0,9650 3,3496 4,3146
19,40 0,9700 3,3669 4,3369
19,50 0,9750 3,3843 4,3593
787,0 19,51 0,9755 3,3860 4,3615
19,60 0,9800 3,4017 4,3817
791,0 19,61 0,9805 3,4034 4,3839
19,75 0,9875 3,4277 4,4152
797,0 19,76 0,9880 3,4294 4,4174
19,80 0,9900 3,4364 4,4264
799,0 19,81 0,9905 3,4381 4,4286
20,00 1,0000 3,4711 4,4711
807,0 20,01 1,0005 3,4728 4,4733
815,0 20,20 1,0100 3,5058 4,5158
20,43 1,0215 3,5457 4,5672
827,0 20,50 1,0250 3,5579 4,5829
20,75 1,0375 3,6012 4,6387
847,0 21,00 1,0500 3,6446 4,6946
850,0 21,07 1,0535 3,6568 4,7103
21,25 1,0625 3,6880 4,7505
21,35 1,0675 3,7054 4,7729
875,0 21,69 1,0845 3,7644 4,8489
21,70 1,0850 3,7661 4,8511
22,00 1,1000 3,8182 4,9182
888,0 22,01 1,1005 3,8199 4,9204
22,25 1,1125 3,8616 4,9741
22,30 1,1150 3,8702 4,9852
22,50 1,1250 3,9050 5,0300
908,0 22,51 1,1255 3,9067 5,0322
22,90 1,1450 3,9744 5,1194
925,0 22,93 1,1465 3,9796 5,1261
23,00 1,1500 3,9917 5,1417
948,0 23,50 1,1750 4,0785 5,2535
950,0 23,55 1,1775 4,0872 5,2647
952,0 23,60 1,1800 4,0959 5,2759
975,0 24,17 1,2085 4,1948 5,4033
24,20 1,2100 4,2000 5,4100
24,25 1,2125 4,2087 5,4212
24,75 1,2375 4,2955 5,5330
25,00 1,2500 4,3388 5,5888
25,50 1,2750 4,4256 5,7006
1 029,0 25,51 1,2755 4,4274 5,7029
25,98 1,2990 4,5089 5,8079
26,00 1,3000 4,5124 5,8124
1 059,0 26,25 1,3125 4,5558 5,8683
26,50 1,3250 4,5992 5,9242
1 075,0 26,65 1,3325 4,6252 5,9577
27,25 1,3625 4,7293 6,0918
27,75 1,3875 4,8161 6,2036
1 120,0 27,76 1,3880 4,8179 6,2059
28,00 1,4000 4,8595 6,2595
28,50 1,4250 4,9463 6,3713
1 150,0 28,51 1,4255 4,9480 6,3735
30,35 1,5175 5,2674 6,7849
31,00 1,5500 5,3802 6,9302
1 251,0 31,01 1,5505 5,3819 6,9324
1 311,0 32,50 1,6250 5,6405 7,2655
33,25 1,6625 5,7707 7,4332
33,50 1,6750 5,8140 7,4890
33,75 1,6875 5,8574 7,5449
34,00 1,7000 5,9008 7,6008
1 375,0 34,09 1,7045 5,9164 7,6209
34,10 1,7050 5,9182 7,6232
34,25 1,7125 5,9442 7,6567
1 382,0 34,26 1,7130 5,9460 7,6590
34,50 1,7250 5,9876 7,7126
1 412,0 35,00 1,7500 6,0744 7,8244
36,00 1,8000 6,2479 8,0479
36,70 1,8350 6,3694 8,2044
37,13 1,8565 6,4440 8,3005
37,50 1,8750 6,5083 8,3833
1 513,0 37,51 1,8755 6,5100 8,3855
1 553,0 38,50 1,9250 6,6818 8,6068
40,00 2,0000 6,9421 8,9421
1 678,0 41,60 2,0800 7,2198 9,2998
1 700,0 42,14 2,1070 7,3136 9,4206
42,15 2,1075 7,3153 9,4228
42,50 2,1250 7,3760 9,5010
42,75 2,1375 7,4194 9,5569
43,25 2,1625 7,5062 9,6687
1 875,0 46,48 2,3240 8,0668 10,3908
47,50 2,3750 8,2438 10,6188
47,85 2,3925 8,3045 10,6970
48,75 2,4375 8,4607 10,8982
49,50 2,4750 8,5909 11,0659
50,00 2,5000 8,6777 11,1777
52,50 2,6250 9,1116 11,7366
55,00 2,7500 9,5455 12,2955
57,50 2,8750 9,9793 12,8543
60,00 3,0000 10,4132 13,4132
2 521,0 62,49 3,1245 10,8454 13,9699
62,50 3,1250 10,8471 13,9721
65,00 3,2500 11,2810 14,5310
67,50 3,3750 11,7149 15,0899
73,75 3,6875 12,7996 16,4871
75,00 3,7500 13,0165 16,7665
77,50 3,8750 13,4504 17,3254
80,00 4,0000 13,8843 17,8843
82,50 4,1250 14,3182 18,4432
82,99 4,1495 14,4032 18,5527
87,50 4,3750 15,1860 19,5610
92,50 4,6250 16,0537 20,6787
95,00 4,7500 16,4876 21,2376
95,74 4,7870 16,6160 21,4030
97,50 4,8750 16,9215 21,7965
98,75 4,9375 17,1384 22,0759
100,00 5,0000 17,3554 22,3554
102,13 5,1065 17,7250 22,8315
102,50 5,1250 17,7893 22,9143
105,00 5,2500 18,2231 23,4731
107,50 5,3750 18,6570 24,0320
110,00 5,5000 19,0909 24,5909
111,25 5,5625 19,3079 24,8704
112,50 5,6250 19,5248 25,1498
114,90 5,7450 19,9413 25,6863
115,00 5,7500 19,9587 25,7087
117,50 5,8750 20,3926 26,2676
118,75 5,9375 20,6095 26,5470
122,50 6,1250 21,2603 27,3853
123,75 6,1875 21,4773 27,6648
125,00 6,2500 21,6942 27,9442
127,50 6,3750 22,1281 28,5031
130,00 6,5000 22,5620 29,0620
135,00 6,7500 23,4298 30,1798
136,25 6,8125 23,6467 30,4592
142,50 7,1250 24,7314 31,8564
146,78 7,3390 25,4742 32,8132
147,50 7,3750 25,5992 32,9742
148,75 7,4375 25,8161 33,2536
150,00 7,5000 26,0331 33,5331
152,50 7,6250 26,4669 34,0919
155,00 7,7500 26,9008 34,6508
157,50 7,8750 27,3347 35,2097
160,00 8,0000 27,7686 35,7686
161,25 8,0625 27,9855 36,0480
162,50 8,1250 28,2025 36,3275
167,50 8,3750 29,0702 37,4452
170,00 8,5000 29,5041 38,0041
172,50 8,6250 29,9380 38,5630
175,00 8,7500 30,3719 39,1219
177,50 8,8750 30,8058 39,6808
180,00 9,0000 31,2397 40,2397
182,50 9,1250 31,6736 40,7986
185,00 9,2500 32,1074 41,3574
187,50 9,3750 32,5413 41,9163
190,00 9,5000 32,9752 42,4752
195,00 9,7500 33,8430 43,5930
197,50 9,8750 34,2769 44,1519
200,00 10,0000 34,7107 44,7107
202,50 10,1250 35,1446 45,2696
205,00 10,2500 35,5785 45,8285
207,50 10,3750 36,0124 46,3874
210,00 10,5000 36,4463 46,9463
212,50 10,6250 36,8802 47,5052
215,00 10,7500 37,3140 48,0640
217,50 10,8750 37,7479 48,6229
220,00 11,0000 38,1818 49,1818
222,50 11,1250 38,6157 49,7407
223,00 11,1500 38,7025 49,8525
228,75 11,4375 39,7004 51,1379
230,00 11,5000 39,9174 51,4174
232,50 11,6250 40,3512 51,9762
235,00 11,7500 40,7851 52,5351
237,50 11,8750 41,2190 53,0940
241,25 12,0625 41,8698 53,9323
242,50 12,1250 42,0868 54,2118
250,00 12,5000 43,3884 55,8884
252,50 12,6250 43,8223 56,4473
253,75 12,6875 44,0393 56,7268
255,00 12,7500 44,2562 57,0062
260,00 13,0000 45,1240 58,1240
262,50 13,1250 45,5579 58,6829
267,50 13,3750 46,4256 59,8006
272,50 13,6250 47,2934 60,9184
275,00 13,7500 47,7273 61,4773
282,50 14,1250 49,0289 63,1539
285,00 14,2500 49,4628 63,7128
290,00 14,5000 50,3306 64,8306
291,25 14,5625 50,5475 65,1100
297,50 14,8750 51,6322 66,5072
307,50 15,3750 53,3678 68,7428
Illimite 16,3750 56,8388 73,2138
Par emballage de
30 cigares
1,80 0,0900 Reserve au Grand
Duche de
Luxembourg
1,90 0,0950 Reserve au Grand
Duche de
Luxembourg
2,10 0,1050 0,3645 0,4695
7,00 0,3500 1,2149 1,5649
Par emballage de
40 cigares
6,20 0,3100 1,0760 1,3860
390,0 9,67 0,4835 1,6783 2,1618
9,69 0,4845 1,6817 2,1662
9,70 0,4850 1,6835 2,1685
420,0 10,41 0,5205 1,8067 2,3272
10,86 0,5430 1,8848 2,4278
11,60 0,5800 2,0132 2,5932
21,80 1,0900 3,7835 4,8735
Par emballage de
50 cigares
6,20 0,3100 1,0760 1,3860
7,00 0,3500 1,2149 1,5649
7,25 0,3625 1,2583 1,6208
7,26 0,3630 1,2600 1,6230
7,40 0,3700 1,2843 1,6543
7,70 0,3850 1,3364 1,7214
7,71 0,3855 1,3381 1,7236
7,75 0,3875 1,3450 1,7325
7,76 0,3880 1,3463 1,7348
7,90 0,3950 1,3711 1,7661
7,93 0,3965 1,3763 1,7728
8,00 0,4000 1,3884 1,7884
8,05 0,4025 1,3971 1,7996
8,15 0,4075 1,4145 1,8220
8,20 0,4100 1,4231 1,8331
8,25 0,4125 1,4318 1,8443
8,40 0,4200 1,4579 1,8779
8,50 0,4250 1,4752 1,9002
8,53 0,4265 1,4804 1,9069
8,60 0,4300 1,4926 1,9226
8,75 0,4375 1,5186 1,9561
8,80 0,4400 1,5273 1,9673
8,90 0,4450 1,5446 1,9896
9,00 0,4500 1,5620 2,0120
9,05 0,4525 1,5707 2,0232
9,15 0,4575 1,5880 2,0455
9,20 0,4600 1,5967 2,0567
9,25 0,4625 1,6054 2,0679
9,30 0,4650 1,6140 2,0790
9,49 0,4745 1,6470 2,1215
9,50 0,4750 1,6488 2,1238
9,60 0,4800 1,6661 2,1461
9,99 0,4995 1,7338 2,2333
10,00 0,5000 1,7355 2,2355
10,20 0,5100 1,7702 2,2802
10,30 0,5150 1,7876 2,3026
10,35 0,5175 1,7963 2,3138
10,40 0,5200 1,8050 2,3250
10,50 0,5250 1,8223 2,3473
10,51 0,5255 1,8240 2,3495
10,60 0,5300 1,8397 2,3697
10,75 0,5375 1,8657 2,4032
11,00 0,5500 1,9091 2,4591
11,15 0,5575 1,9351 2,4926
11,50 0,5750 1,9959 2,5709
11,80 0,5900 2,0479 2,6379
12,00 0,6000 2,0826 2,6826
12,25 0,6125 2,1260 2,7385
500,0 12,39 0,6195 2,1503 2,7698
12,50 0,6250 2,1694 2,7944
12,74 0,6370 2,2111 2,8481
12,75 0,6375 2,2128 2,8503
12,77 0,6385 2,2163 2,8548
13,20 0,6600 2,2909 2,9509
13,25 0,6625 2,2996 2,9621
13,65 0,6825 2,3690 3,0515
14,00 0,7000 2,4298 3,1298
14,01 0,7005 2,4315 3,1320
575,0 14,25 0,7125 2,4731 3,1856
14,50 0,7250 2,5165 3,2415
14,85 0,7425 2,5773 3,3198
15,00 0,7500 2,6033 3,3533
15,30 0,7650 2,6554 3,4204
625,0 15,49 0,7745 2,6883 3,4628
15,50 0,7750 2,6901 3,4651
15,60 0,7800 2,7074 3,4874
635,0 15,74 0,7870 2,7317 3,5187
15,75 0,7875 2,7335 3,5210
16,10 0,8050 2,7942 3,5992
650,0 16,11 0,8055 2,7960 3,6015
16,25 0,8125 2,8202 3,6327
16,50 0,8250 2,8636 3,6886
675,0 16,73 0,8365 2,9036 3,7401
16,75 0,8375 2,9070 3,7445
16,80 0,8400 2,9157 3,7557
17,00 0,8500 2,9504 3,8004
700,0 17,35 0,8675 3,0112 3,8787
17,45 0,8725 3,0285 3,9010
17,75 0,8875 3,0806 3,9681
725,0 17,97 0,8985 3,1188 4,0173
18,00 0,9000 3,1240 4,0240
18,10 0,9050 3,1413 4,0463
18,50 0,9250 3,2107 4,1357
750,0 18,59 0,9295 3,2264 4,1559
18,60 0,9300 3,2281 4,1581
18,75 0,9375 3,2541 4,1916
19,00 0,9500 3,2975 4,2475
19,01 0,9505 3,2993 4,2498
19,14 0,9570 3,3218 4,2788
775,0 19,21 0,9605 3,3340 4,2945
19,35 0,9675 3,3583 4,3258
781,0 19,36 0,9680 3,3600 4,3280
19,40 0,9700 3,3669 4,3369
19,50 0,9750 3,3843 4,3593
787,0 19,51 0,9755 3,3860 4,3615
19,78 0,9890 3,4329 4,4219
19,80 0,9900 3,4364 4,4264
799,0 19,81 0,9905 3,4381 4,4286
800,0 19,83 0,9915 3,4416 4,4331
19,85 0,9925 3,4450 4,4375
20,00 1,0000 3,4711 4,4711
807,0 20,01 1,0005 3,4728 4,4733
20,25 1,0125 3,5145 4,5270
20,50 1,0250 3,5579 4,5829
847,0 21,00 1,0500 3,6446 4,6946
875,0 21,69 1,0845 3,7644 4,8489
22,00 1,1000 3,8182 4,9182
900,0 22,31 1,1155 3,8720 4,9875
22,50 1,1250 3,9050 5,0300
908,0 22,51 1,1255 3,9067 5,0322
910,0 22,56 1,1280 3,9154 5,0434
22,60 1,1300 3,9223 5,0523
23,50 1,1750 4,0785 5,2535
950,0 23,55 1,1775 4,0872 5,2647
24,00 1,2000 4,1653 5,3653
24,15 1,2075 4,1913 5,3988
24,75 1,2375 4,2955 5,5330
24,80 1,2400 4,3041 5,5441
25,00 1,2500 4,3388 5,5888
25,50 1,2750 4,4256 5,7006
25,98 1,2990 4,5089 5,8079
26,00 1,3000 4,5124 5,8124
27,00 1,3500 4,6860 6,0360
27,20 1,3600 4,7207 6,0807
27,25 1,3625 4,7293 6,0918
27,30 1,3650 4,7380 6,1030
27,50 1,3750 4,7727 6,1477
28,45 1,4225 4,9376 6,3601
29,00 1,4500 5,0331 6,4831
29,50 1,4750 5,1198 6,5948
1 200,0 29,75 1,4875 5,1632 6,6507
30,00 1,5000 5,2066 6,7066
30,75 1,5375 5,3368 6,8743
31,00 1,5500 5,3802 6,9302
1 291,0 32,00 1,6000 5,5537 7,1537
1 301,0 32,25 1,6125 5,5971 7,2096
1 311,0 32,50 1,6250 5,6405 7,2655
33,00 1,6500 5,7273 7,3773
33,44 1,6720 5,8036 7,4756
34,00 1,7000 5,9008 7,6008
34,70 1,7350 6,0223 7,7573
1 412,0 35,00 1,7500 6,0744 7,8244
1 452,0 35,99 1,7995 6,2462 8,0457
36,00 1,8000 6,2479 8,0479
37,50 1,8750 6,5083 8,3833
39,00 1,9500 6,7686 8,7186
39,60 1,9800 6,8727 8,8527
41,00 2,0500 7,1157 9,1657
42,00 2,1000 7,2893 9,3893
42,50 2,1250 7,3760 9,5010
43,00 2,1500 7,4628 9,6128
44,60 2,2300 7,7405 9,9705
46,50 2,3250 8,0702 10,3952
47,00 2,3500 8,1570 10,5070
51,50 2,5750 8,9380 11,5130
53,50 2,6750 9,2851 11,9601
67,00 3,3500 11,6281 14,9781
79,50 3,9750 13,7975 17,7725
99,75 4,9875 17,3120 22,2995
110,00 5,5000 19,0909 24,5909
160,00 8,0000 27,7686 35,7686
205,00 10,2500 35,5785 45,8285
215,00 10,7500 37,3140 48,0640
220,00 11,0000 38,1818 49,1818
230,00 11,5000 39,9174 51,4174
260,00 13,0000 45,1240 58,1240
275,00 13,7500 47,7273 61,4773
335,00 16,7500 58,1405 74,8905
340,00 17,0000 59,0083 76,0083
350,00 17,5000 60,7438 78,2438
355,00 17,7500 61,6116 79,3616
360,00 18,0000 62,4793 80,4793
375,00 18,7500 65,0826 83,8326
380,00 19,0000 65,9504 84,9504
400,00 20,0000 69,4215 89,4215
615,00 30,7500 106,7355 137,4855
Illimite 32,7500 113,6777 146,4277
Par emballage de
100 cigares
15,10 0,7550 2,6207 3,3757
15,60 0,7800 2,7074 3,4874
16,20 0,8100 2,8116 3,6216
16,21 0,8105 2,8133 3,6238
17,40 0,8700 3,0198 3,8898
17,95 0,8975 3,1153 4,0128
22,50 1,1250 3,9050 5,0300
23,50 1,1750 4,0785 5,2535
1 100,0 27,27 1,3635 4,7328 6,0963
1 150,0 28,51 1,4255 4,9480 6,3735
29,75 1,4875 5,1632 6,6507
35,00 1,7500 6,0744 7,8244
Illimite 65,5000 227,3554 292,8554
Par emballage de
150 cigares
23,25 1,1625 4,0351 5,1976
34,91 1,7455 6,0588 7,8043
35,00 1,7500 6,0744 7,8244
Par emballage
d'assortiment de
cigares
5,95 0,2975 1,0326 1,3301
258,0 6,40 0,3200 1,1107 1,4307
10,90 0,5450 1,8917 2,4367
12,35 0,6175 2,1434 2,7609
18,60 0,9300 3,2281 4,1581
21,00 1,0500 3,6446 4,6946
21,50 1,0750 3,7314 4,8064
1 000,0 24,79 1,2395 4,3024 5,5419
24,80 1,2400 4,3041 5,5441
27,25 1,3625 4,7293 6,0918
1 100,0 27,27 1,3635 4,7328 6,0963
1 200,0 29,75 1,4875 5,1632 6,6507
1 428,0 35,40 1,7700 6,1438 7,9138
48,00 2,4000 8,3306 10,7306
48,35 2,4175 8,3913 10,8088
55,00 2,7500 9,5455 12,2955
2 219,0 55,01 2,7505 9,5472 12,2977
2 700,0 66,93 3,3465 11,6160 14,9625
66,95 3,3475 11,6194 14,9669
67,00 3,3500 11,6280 14,9781
71,85 3,5925 12,4698 16,0623
4 000,0 99,16 4,9580 17,2096 22,1676
105,00 5,2500 18,2231 23,4731
4 276,0 106,00 5,3000 18,3967 23,6967
4 518,0 112,00 5,6000 19,4380 25,0380
4 635,0 114,90 5,7450 19,9413 25,6863
136,00 6,8000 23,6033 30,4033
285,00 14,2500 49,4628 63,7128B. CIGARILLOS.
Prix de vente au Prix de vente au Droit TVA TOTAL des
detail detail d'accise colonnes 3 et 4
(BEF) (EUR) (EUR) (EUR) (EUR)
1 2 3 4 5
Par emballage de
1 cigarillo
3,00 0,1500 0,5207 0,6707
3,20 0,1600 0,5554 0,7154
4,20 0,2100 0,7289 0,9389
4,40 0,2200 0,7636 0,9836
6,40 0,3200 1,1107 1,4307
6,70 0,3330 1,1628 1,4978
Par emballage de
5 cigarillo's
32,0 0,79 0,0395 0,1371 0,1766
77,0 1,91 0,0955 0,3315 0,4270
85,0 2,11 0,1055 0,3662 0,4717
117,0 2,90 0,1450 0,5633 0,6483
32,00 1,6000 5,5537 7,1537
33,50 1,6750 5,8140 7,4890
Par emballage de
10 cigarillo's
50,0 1,24 0,0620 0,2152 0,2772
59,0 1,46 0,0730 0,2534 0,3264
1,55 0,0775 0,2690 0,3465
63,0 1,56 0,0780 0,2707 0,3487
65,0 1,61 0,0805 0,2794 0,3599
67,0 1,66 0,0830 0,2881 0,3711
69,0 1,71 0,0855 0,2968 0,3823
71,0 1,76 0,0880 0,3055 0,3935
73,0 1,81 0,0905 0,3141 0,4046
75,0 1,86 0,0930 0,3228 0,4158
77,0 1,91 0,0955 0,3315 0,4270
83,0 2,06 0,1030 0,3575 0,4605
85,0 2,11 0,1055 0,3662 0,4717
93,0 2,31 0,1155 0,4009 0,5164
103,0 2,55 0,1275 0,4426 0,5701
107,0 2,65 0,1325 0,4599 0,5924
117,0 2,90 0,1450 0,5033 0,6483
121,0 3,00 0,1500 0,5207 0,6707
153,0 3,79 0,1895 0,6578 0,8473
163,0 4,04 0,2020 0,7012 0,9032
182,0 4,51 0,2255 0,7827 1,0082
194,0 4,81 0,2405 0,8348 1,0753
4,88 0,2440 0,8469 1,0909
206,0 5,11 0,2555 0,8869 1,1424
212,0 5,26 0,2630 0,9129 1,1759
250,0 6,20 0,3100 1,0760 1,3860
331,0 8,21 0,4105 1,4249 1,8354
Par emballage de
20 cigarillo's
97,0 2,40 0,1200 0,4165 0,5365
117,0 2,90 0,1450 0,5033 0,6483
121,0 3,00 0,1500 0,5607 0,6707
122,0 3,02 0,1510 0,5241 0,6751
125,0 3,10 0,1550 0,5380 0,6930
127,0 3,15 0,1575 0,5467 0,7042
133,0 3,30 0,1650 0,5727 0,7377
135,0 3,35 0,1675 0,5814 0,7489
137,0 3,49 0,1700 0,5901 0,7601
145,0 3,59 0,1795 0,6231 0,8026
146,0 3,62 0,1810 0,6283 0,8093
153,0 3,79 0,1895 0,6578 0,8473
155,0 3,84 0,1920 0,6664 0,8584
159,0 3,94 0,1970 0,6838 0,8808
170,0 4,21 0,2105 0,7307 0,9412
196,0 4,86 0,2430 0,8435 1,0865
198,0 4,91 0,2455 0,8521 1,0976
206,0 5,11 0,2555 0,8869 1,1424
210,0 5,21 0,2805 0,9642 1,1647
220,0 5,45 0,2725 0,9459 1,2184
226,0 5,60 0,2800 0,9719 1,2519
230,0 5,70 0,2850 0,9893 1,2743
234,0 5,80 0,2900 1,1066 1,2966
242,0 6,00 0,3000 1,0413 1,3413
254,0 6,30 0,3150 1,0934 1,4084
264,0 6,54 0,3270 1,1350 1,4620
274,0 6,79 0,3395 1,1784 1,5179
280,0 6,94 0,3470 1,2045 1,5515
287,0 7,11 0,3555 1,2340 1,5895
307,0 7,61 0,3805 1,3207 1,7012
323,0 8,01 0,4005 1,3902 1,7907
327,0 8,11 0,4055 1,4075 1,8130
350,0 8,68 0,4340 1,5064 1,9404
360,0 8,92 0,4460 1,5481 1,9941
363,0 9,00 0,4500 1,5620 2,0120
380,0 9,42 0,4710 1,6349 2,1059
390,0 9,67 0,4835 1,6783 2,1618
10,20 0,5100 1,7702 2,2802
10,80 0,5400 1,8744 2,4144
444,0 11,01 0,5505 1,9108 2,4613
460,0 11,40 0,5700 1,9785 2,5485
480,0 11,90 0,5950 2,0653 2,6603
525,0 13,01 0,6505 2,2579 2,9084
13,40 0,6700 2,3256 2,9956
14,00 0,7000 2,4298 3,1298
Par emballage de
25 cigarillo's
325,0 8,06 0,4030 1,3988 1,8018
8,41 0,4205 1,4596 1,8801
105,00 5,2500 18,2231 23,4731
110,00 5,5000 19,0909 24,5909
160,00 8,0000 27,7686 35,7686
167,50 8,3750 29,0702 37,4452
Par emballage de
40 cigarillo's
250,0 6,20 0,3100 1,0760 1,3860
391,0 9,69 0,4845 1,6817 2,1662
468,0 11,60 0,5800 2,0132 2,5932
Par emballage de
50 cigarillo's
280,0 6,94 0,3470 1,2045 1,5515
282,0 6,99 0,3495 1,2131 1,5626
290,0 7,19 0,3595 1,2479 1,6074
293,0 7,26 0,3630 1,2600 1,6230
299,0 7,41 0,3705 1,2860 1,6565
311,0 7,71 0,3855 1,3381 1,7236
313,0 7,76 0,3880 1,3468 1,7348
319,0 7,91 0,3955 1,3728 1,7683
320,0 7,93 0,3965 1,3763 1,7728
325,0 8,06 0,4030 1,3988 1,8018
330,0 8,18 0,4090 1,4197 1,8287
331,0 8,21 0,4105 1,4249 1,8354
333,0 8,25 0,4125 1,4318 1,8443
339,0 8,40 0,4200 1,4579 1,8779
343,0 8,50 0,4250 1,4752 1,9002
347,0 8,60 0,4300 1,4926 1,9226
353,0 8,75 0,4375 1,5186 1,9561
355,0 8,80 0,4400 1,5273 1,9673
360,0 8,92 0,4460 1,5481 1,9941
363,0 9,00 0,4500 1,5620 2,0120
370,0 9,17 0,4585 1,5915 2,0500
371,0 9,20 0,4600 1,5967 2,0567
373,0 9,25 0,4625 1,6054 2,0679
375,0 9,30 0,4650 1,6140 2,0790
383,0 9,49 0,4745 1,6470 2,1215
390,0 9,67 0,4835 1,6783 2,1618
395,0 9,79 0,4895 1,6991 2,1886
412,0 10,21 0,5105 1,7720 2,2825
415,0 10,29 0,5145 1,7859 2,3004
416,0 10,31 0,5155 1,7893 2,3048
420,0 10,41 0,5205 1,8067 2,3272
424,0 10,51 0,5255 1,8240 2,3495
425,0 10,54 0,5270 1,8293 2,3563
430,0 10,66 0,5330 1,8501 2,3831
435,0 10,78 0,5390 1,8709 2,4099
450,0 11,16 0,5580 1,9369 2,4949
464,0 11,50 0,5750 1,9959 2,5709
494,0 12,25 0,6125 2,1260 2,7385
514,0 12,74 0,6370 2,2111 2,8481
535,0 13,26 0,6630 2,3013 2,9643
565,0 14,01 0,7005 2,4315 3,1320
575,0 14,25 0,7125 2,4731 3,1856
585,0 14,50 0,7250 2,5165 3,2415
666,0 16,51 0,8255 2,8654 3,6909
700,0 17,35 0,8675 3,0112 3,8787
1 050,0 26,03 1,3015 4,5176 5,8191
1 089,0 27,00 1,3500 4,6860 6,0360
1 110,0 27,52 1,3760 4,7762 6,1522
1 311,0 32,50 1,6250 5,6405 7,2655
1 654,0 41,00 2,0500 7,1157 9,1657
150,00 7,5000 26,0331 33,5331
160,00 8,0000 27,7686 35,7686
Par emballage de
100 cigarillo's
609,0 15,10 0,7550 2,6207 3,3757
629,0 15,59 0,7795 2,7075 3,4852
Par emballage de
150 cigarillo's
23,28 1,1640 4,0403 5,2043
Par emballage
d'assortiment de
cigarillo's
1 100,0 27,27 1,3635 4,7328 6,0963
29,75 1,4875 5,1632 6,6507C. CIGARETTES.
Prix de vente Prix de vente Droit Droit TVA TOTAL des
au detail au detail d'accise d'accise colonnes
special 3 et 4
(BEF) (EUR) (EUR) (EUR) (EUR) (EUR)
1 2 3 4 5 6
Par emballage
de 19
cigarettes
2,40 1,2311 0,1859 0,4165 1,8335
Par emballage
de 20
cigarettes
1,85 0,9858 0,6231 0,3211 1,9300
1,90 1,0088 0,5914 0,3298 1,9300
1,93 1,0225 0,5725 0,3350 1,9300
1,95 1,0317 0,5599 0,3384 1,9300
2,00 1,0546 Reserve au Grand Duche de
Luxembourg
81,0 2,01 1,0592 0,5220 0,3488 1,9300
2,11 1,1050 Reserve au Grand Duche de
Luxembourg
2,30 1,1921 0,3387 0,3992 1,9300
94,0 2,33 1,2059 0,3197 0,4044 1,9300
2,35 1,2150 Reserve au Grand Duche de
Luxembourg
96,0 2,38 1,2288 0,2881 0,4131 1,9300
97,0 2,40 1,2380 0,2755 0,4165 1,9300
101,0 2,50 1,2838 0,2123 0,4339 1,9300
2,55 1,3067 0,1807 0,4426 1,9300
105,0 2,60 1,3296 0,1765 0,4512 1,9573
107,0 2,65 1,3526 0,1765 0,4599 1,9890
108,0 2,68 1,3663 0,1765 0,4651 2,0079
109,0 2,70 1,3755 0,1765 0,4686 2,0206
113,0 2,80 1,4213 0,1765 0,4860 2,0838
117,0 2,90 1,4672 0,1765 0,5033 2,1470
119,0 2,95 1,4901 0,1765 0,5120 2,1786
127,0 3,15 1,5818 0,1765 0,5467 2,3050
129,0 3,20 1,6047 0,1765 0,5554 2,3366
131,0 3,25 1,6276 0,1765 0,5640 2,3681
133,0 3,30 1,6505 0,1765 0,5727 2,3997
137,0 3,40 1,6964 0,1765 0,5901 2,4630
141,0 3,50 1,7422 0,1765 0,6074 2,5261
149,0 3,69 1,8293 0,1765 0,6404 2,6462
172,0 4,26 2,0906 0,1765 0,7393 3,0064
4,35 2,1318 0,1765 0,7550 3,0633
Illimite 2,3427 0,1765 0,8348 3,2718
Par emballage
de 24
cigarettes
109,0 2,70 1,4031 0,4443 0,4686 2,3160
125,0 3,10 1,5864 0,2118 0,5380 2,3362
145,0 3,59 1,8111 0,2118 0,6231 2,6460
Par emballage
de 25
cigarettes
0,64 0,4657 Reserve au Grand Duche de
Luxembourg
2,42 1,2816 0,7109 0,4200 2,4125
108,0 2,68 1,4008 0,5466 0,4651 2,4125
109,0 2,70 1,4100 0,5339 0,4686 2,4125
111,0 2,75 1,4329 0,5023 0,4773 2,4125
113,0 2,80 1,4558 0,4707 0,4860 2,4125
118,0 2,93 1,5154 0,3886 0,5085 2,4125
121,0 3,00 1,5475 0,3443 0,5207 2,4125
3,10 1,5933 0,2812 0,5380 2,4125
129,0 3,20 1,6392 0,2206 0,5554 2,4152
138,0 3,42 1,7400 0,2206 0,5936 2,5542
141,0 3,50 1,7767 0,2206 0,6074 2,6047
145,0 3,59 1,8180 0,2206 0,6231 2,6617
149,0 3,69 1,8638 0,2206 0,6404 2,7248
Illimite 2,8539 0,2206 1,0153 4,0898
Par emballage
de 30
cigarettes
2,90 1,5361 0,8556 0,5033 2,8950
125,0 3,10 1,6277 0,7293 0,5380 2,8950
129,0 3,20 1,6736 0,6660 0,5554 2,8950
174,0 4,31 2,1824 0,2648 0,7480 3,1952
Par emballage
de 100
cigarettes
470,0 11,65 6,0295 1,5986 2,0219 9,6500
11,80 6,0982 1,5039 2,0479 9,6500
485,0 12,02 6,1991 1,3648 2,0861 9,6500
Illimite 11,4065 0,8825 4,0577 16,3467D. TABAC A FUMER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.
Prix de vente Prix de vente Droit Droit TVA TOTAL des
au detail au detail d'accise d'accise colonnes
special 3 et 4
(BEF) (EUR) (EUR) (EUR) (EUR) (EUR)
1 2 3 4 5 6
Par emballage
de 35g de
tabac a fumer
2,00 0,6300 Reserve au Grand Duche de
Luxembourg
96 2,38 0,7497 0,1440 0,4131 1,3068
2,40 0,7560 0,1452 0,4165 1,3177
2,45 0,7718 0,1482 0,4252 1,3452
3,20 1,0080 0,1936 0,5554 1,7570
Par emballage
de 40g de
tabac a fumer
1,10 0,3465 Reserve au Grand Duche de
1,15 0,3623 Luxembourg
1,50 0,4725 0,4072 0,2603 1,1400
62,0 1,54 0,4851 0,3876 0,2673 1,1400
1,55 0,4883 0,3827 0,2690 1,1400
63,0 1,56 0,4914 0,3779 0,2707 1,1400
1,59 0,5009 0,3631 0,2760 1,1400
1,60 0,5040 0,3583 0,2777 1,1400
65,0 1,61 0,5072 0,3534 0,2794 1,1400
1,65 0,5198 0,3338 0,2864 1,1400
1,80 0,5610 0,2606 0,3124 1,1400
1,90 0,5985 0,2117 0,3298 1,1400
1,95 0,6143 0,1873 0,3384 1,1400
79,0 1,96 0,6174 0,1824 0,3402 1,1400
1,98 0,6237 Reserve au Grand Duche de
Luxembourg
2,00 0,6300 0,1629 0,3471 1,1400
81,0 2,01 0,6332 0,1580 0,3488 1,1400
2,10 0,6615 0,1271 0,3645 1,1531
2,15 0,6773 0,1301 0,3731 1,1805
87,0 2,16 0,6804 0,1307 0,3749 1,1860
2,20 0,6930 0,1331 0,3818 1,2079
2,25 0,7088 0,1361 0,3905 1,2354
91,0 2,26 0,7119 0,1367 0,3922 1,2408
92,0 2,28 0,7182 0,1379 0,3957 1,2518
2,30 0,7245 0,1392 0,3992 1,2629
95,0 2,35 0,7403 0,1422 0,4079 1,2904
2,40 0,7560 0,1452 0,4165 1,3177
101,0 2,50 0,7875 0,1513 0,4339 1,3727
103,0 2,55 0,8033 0,1543 0,4426 1,4002
2,65 0,8348 0,1603 0,4599 1,4550
2,70 0,8505 0,4686 0,1634 1,4825
2,85 0,8978 0,1724 0,4946 1,5648
2,90 0,9135 0,1755 0,5033 1,5923
2,95 0,9293 0,1785 0,5120 1,6198
Par emballage
de 50g de
tabac a fumer
1,43 0,4505 0,7263 0,2482 1,4250
1,50 0,4725 0,6922 0,2603 1,4250
1,55 0,4883 0,6677 0,2690 1,4250
1,60 0,5040 0,6433 0,2777 1,4250
1,75 0,5513 0,5700 0,3037 1,4250
71,0 1,76 0,5544 0,5651 0,3055 1,4250
1,85 0,5828 0,5211 0,3211 1,4250
75,0 1,86 0,5859 0,5163 0,3228 1,4250
2,05 0,6458 0,4234 0,3558 1,4250
2,15 0,6773 0,3746 0,3731 1,4250
87,0 2,16 0,6804 0,3697 0,3749 1,4250
95,0 2,35 0,7403 0,2768 0,4079 1,4250
2,40 0,7560 0,2525 0,4165 1,4250
99,0 2,45 0,7718 0,2280 0,4252 1,4250
101,0 2,50 0,7875 0,2036 0,4339 1,4250
103,0 2,55 0,8033 0,1791 0,4426 1,4250
104,0 2,58 0,8127 0,1645 0,4478 1,4250
105,0 2,60 0,8190 0,1573 0,4512 1,4275
107,0 2,65 0,8348 0,1603 0,4599 1,4550
109,0 2,70 0,8505 0,1634 0,4686 1,4825
111,0 2,75 0,8663 0,1664 0,4773 1,5100
113,0 2,80 0,8820 0,1694 0,4860 1,5374
115,0 2,85 0,8978 0,1724 0,4946 1,5648
117,0 2,90 0,9135 0,1755 0,5033 1,5923
119,0 2,95 0,9293 0,1785 0,5120 1,6198
121,0 3,00 0,9450 0,1815 0,5207 1,6472
123,0 3,05 0,9608 0,1845 0,5293 1,6746
125,0 3,10 0,9765 0,1876 0,5380 1,7021
127,0 3,15 0,9923 0,1906 0,5467 1,7296
129,0 3,20 1,0080 0,1936 0,5554 1,7570
3,25 1,0238 0,1966 0,5640 1,7844
3,30 1,0395 0,1997 0,5727 1,8119
135,0 3,35 1,0553 0,2027 0,5814 1,8394
3,40 1,0710 0,2057 0,5901 1,8668
3,45 1,0868 0,2087 0,5988 1,8943
141,0 3,50 1,1025 0,2118 0,6074 1,9217
143,0 3,54 1,1151 0,2142 0,6144 1,9437
3,55 1,1183 0,2148 0,6161 1,9492
3,65 1,1498 0,2208 0,6335 2,0041
Illimite 1,1655 0,2239 0,6421 2,0315
Par emballage
de 100g de
tabac a fumer
3,30 1,0395 1,2378 0,5727 2,8500
3,40 1,0710 1,1889 0,5901 2,8500
3,60 1,1340 1,0912 0,6248 2,8500
151,0 3,74 1,1781 1,0228 0,6491 2,8500
3,75 1,1813 1,0179 0,6508 2,8500
5,00 1,5750 0,4072 0,8678 2,8500
202,0 5,01 1,5782 0,4023 0,8695 2,8500
5,05 1,5908 0,3828 0,8764 2,8500
5,10 1,6065 0,3584 0,8851 2,8500
5,15 1,6223 0,3339 0,8938 2,8500
5,20 1,6380 0,3146 0,9025 2,8551
5,25 1,6538 0,3176 0,9112 2,8826
218,0 5,40 1,7010 0,3267 0,9372 2,9649
220,0 5,45 1,7168 0,3297 0,9459 2,9924
222,0 5,50 1,7325 0,3328 0,9545 3,0198
226,0 5,60 1,7640 0,3388 0,9719 3,0747
230,0 5,70 1,7955 0,3449 0,9893 3,1297
232,0 5,75 1,8113 0,3479 0,9979 3,1571
5,80 1,8270 0,3509 1,0066 3,1845
5,90 1,8585 0,3570 1,0240 3,2395
240,0 5,95 1,8743 0,3600 1,0326 3,2669
246,0 6,10 1,9215 0,3691 1,0587 3,3493
6,15 1,9373 0,3721 1,0674 3,3768
6,20 1,9530 0,3751 1,0760 3,4041
6,30 1,9845 0,3812 1,0934 3,4591
6,45 2,0318 0,3902 1,1194 3,5414
6,70 2,1105 0,4054 1,1628 3,6787
Illimite 2,3310 0,4477 1,2843 4,0630
Par emballage
de 125 g de
tabac a fumer
342,0 8,48 2,6712 0,5130 1,4717 4,6559
8,50 2,6775 0,5143 1,4752 4,6670
8,70 2,7405 0,5264 1,5099 4,7768
Illimite 2,9138 0,5596 1,6054 5,0788
Par emballage
de 200 g de
tabac a fumer
5,40 1,7010 Reserve au Grand Duche de
5,60 1,7640 Luxembourg
240,0 5,95 1,8743 2,7931 1,0326 5,7000
254,0 6,30 1,9845 2,6221 1,0934 5,7000
6,40 2,0160 2,5733 1,1107 5,7000
6,45 2,0318 2,5488 1,1194 5,7000
6,65 2,0948 2,4511 1,1541 5,7000
6,75 2,1263 2,4022 1,1715 5,7000
284,0 7,04 2,2176 2,2606 1,2218 5,7000
7,05 2,2208 2,2556 1,2236 5,7000
285,0 7,06 2,2239 2,2508 1,2253 5,7000
7,15 2,2523 2,2068 1,2409 5,7000
7,25 2,2838 2,1579 1,2583 5,7000
293,0 7,26 2,2869 2,1531 1,2600 5,7000
296,0 7,34 2,3121 2,1140 1,2739 5,7000
7,35 2,3153 2,1091 1,2756 5,7000
7,45 2,3468 2,0602 1,2930 5,7000
7,68 2,4192 1,9479 1,3329 5,7000
7,70 2,4255 1,9381 1,3364 5,7000
311,0 7,71 2,4287 1,9332 1,3381 5,7000
7,75 2,4413 1,9137 1,3450 5,7000
313,0 7,76 2,4444 1,9088 1,3468 5,7000
7,95 2,5043 1,8159 1,3798 5,7000
8,05 2,5358 1,7671 1,3971 5,7000
325,0 8,06 2,5389 1,7623 1,3988 5,7000
355,0 8,80 2,7720 1,4007 1,5273 5,7000
9,05 2,8508 1,2785 1,5707 5,7000
9,20 2,8980 1,2053 1,5967 5,7000
376,0 9,32 2,9358 1,1467 1,6175 5,7000
9,40 2,9610 1,1076 1,6314 5,7000
9,65 3,0398 0,9854 1,6748 5,7000
9,75 3,0713 0,9366 1,6921 5,7000
9,80 3,0870 0,9122 1,7008 5,7000
396,0 9,82 3,0933 0,9024 1,7043 5,7000
399,0 9,89 3,1154 0,8682 1,7164 5,7000
9,90 3,1185 0,8633 1,7182 5,7000
9,95 3,1343 0,8388 1,7269 5,7000
402,0 9,97 3,1406 0,8291 1,7303 5,7000
10,00 3,1500 0,8145 1,7355 5,7000
409,0 10,14 3,1941 0,7461 1,7598 5,7000
10,15 3,1973 0,7411 1,7616 5,7000
10,20 3,2130 0,7168 1,7702 5,7000
10,35 3,2603 0,6434 1,7963 5,7000
10,40 3,2760 0,6292 1,8050 5,7102
10,50 3,3075 0,6353 1,8223 5,7651
424,0 10,51 3,3107 0,6359 1,8240 5,7706
10,55 3,3233 0,6383 1,8310 5,7926
10,60 3,3390 0,6413 1,8397 5,8200
10,65 3,3548 0,6443 1,8483 5,8474
10,70 3,3705 0,6474 1,8570 5,8749
10,80 3,4020 0,6534 1,8744 5,9298
436,0 10,81 3,4052 0,6540 1,8761 5,9353
10,90 3,4335 0,6595 1,8917 5,9847
440,0 10,91 3,4367 0,6601 1,8935 5,9903
11,00 3,4650 0,6655 1,9091 6,0396
444,0 11,01 3,4682 0,6661 1,9108 6,0451
11,05 3,4808 0,6685 1,9178 6,0671
11,10 3,4965 0,6716 1,9264 6,0945
448,0 11,11 3,4997 0,6722 1,9282 6,1001
454,0 11,25 3,5438 0,6806 1,9525 6,1769
456,0 11,30 3,5595 0,6837 1,9612 6,2044
460,0 11,40 3,5910 0,6897 1,9785 6,2592
11,50 3,6225 0,6958 1,9959 6,3142
11,65 3,6698 0,7048 2,0219 6,3965
472,0 11,70 3,6855 0,7079 2,0306 6,4240
11,80 3,7170 0,7139 2,0479 6,4788
488,0 12,10 3,8115 0,7321 2,1000 6,6436
12,20 3,8430 0,7381 2,1174 6,6985
12,50 3,9375 0,7563 2,1694 6,8632
Illimite 4,6620 0,8954 2,5686 8,1260
Par emballage
de 250g de
tabac a fumer
8,55 2,6933 2,9478 1,4839 7,1250
8,95 2,8193 2,7524 1,5533 7,1250
365,0 9,05 2,8508 2,7035 1,5707 7,1250
12,05 3,7958 1,2379 2,0913 7,1250
12,30 3,8745 1,1158 2,1347 7,1250
12,50 3,9375 1,0181 2,1694 7,1250
12,55 3,9533 0,9936 2,1781 7,1250
12,65 3,9848 0,9447 2,1955 7,1250
12,75 4,0163 0,8959 2,2128 7,1250
12,80 4,0320 0,8715 2,2215 7,1250
12,90 4,0635 0,8227 2,2388 7,1250
13,15 4,1423 0,7956 2,2822 7,2201
531,0 13,16 4,1454 0,7962 2,2840 7,2256
13,20 4,1580 0,7986 2,2909 7,2475
13,25 4,1738 0,8016 2,2996 7,2750
13,30 4,1895 0,8047 2,3083 7,3025
13,40 4,2210 0,8107 2,3256 7,3573
13,50 4,2525 0,8168 2,3430 7,4123
545,0 13,51 4,2557 0,8174 2,3447 7,4178
13,65 4,2998 0,8258 2,3690 7,4946
551,0 13,66 4,3029 0,8264 2,3707 7,5000
13,75 4,3313 0,8319 2,3864 7,5496
13,90 4,3785 0,8410 2,4124 7,6319
14,00 4,4100 0,8470 2,4298 7,6868
565,0 14,01 4,4132 0,8476 2,4315 7,6923
14,15 4,4573 0,8561 2,4558 7,7692
575,0 14,25 4,4888 0,8621 2,4731 7,8240
581,0 14,40 4,5360 0,8712 2,4992 7,9064
14,50 4,5675 0,8773 2,5165 7,9613
591,0 14,65 4,6148 0,8863 2,5426 8,0437
14,75 4,6463 0,8924 2,5599 8,0986
599,0 14,85 4,6778 0,8984 2,5773 8,1535
14,90 4,6935 0,9015 2,5860 8,1810
15,00 4,7250 0,9075 2,6033 8,2358
15,15 4,7723 0,9166 2,6293 8,3182
15,35 4,8353 0,9287 2,6640 8,4280
Illimite 5,8275 1,1193 3,2107 10,1575
Par emballage
de 300 g
de tabac a fumer
379,0 9,40 2,9610 3,9576 1,6314 8,5500
579,0 14,35 4,5203 1,5392 2,4905 8,5500
14,95 4,7093 1,2461 2,5946 8,5500
Illimite 6,9930 1,3431 3,8529 12,1890
Par emballage
de 500 g de
tabac a fumer
24,80 7,8120 2,1339 4,3041 14,2500
25,80 8,1270 1,6453 4,4777 14,2500
Illimite 11,6550 2,2385 6,4215 20,3150Vu pour être annexé à l'arrêté ministériel du 8 février 2002 relatif au régime fiscal des tabacs manufacturés.
Le Ministre des Finances,
D. REYNDERS